StacksVerified U.S. regulatory reference

46 U.S.C. § 60310

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
A vessel making regular daily trips between a port of the United States and a port of Canada only on interior waters not navigable to the ocean is exempt from tonnage taxes and light money, except on its first clearing each year.